Skip to content
V0446-25 ·21 March 2025 ·consulta-vinculante Medium impact
Tax

Donor must hold shares for 10 years to qualify for IRPF exemption

The DGT confirms that a 10-year holding period set by state law must be met for exemption from capital gains tax on share donations.

In 6 key points

How it affects those involved

Donors must retain shares for at least 10 years to benefit from the capital gains tax exemption under the Income Tax law.

Lifecycle

2025-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact